EX-FILING FEES 4 d305141dexfilingfees.htm EX-FILING FEES EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

IGM BIOSCIENCES, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities

 

Security Type  

Security

Class

Title

  Fee
Calculation
Rule
  Amount
Registered(1)
  Proposed
Maximum
Offering
Price Per
Unit
 

Maximum

Aggregate

Offering

Price

 

Fee

Rate

 

Amount of

Registration

Fee

Equity   Common Stock, $0.01 par value per share, reserved for issuance pursuant to the Amended and Restated 2018 Omnibus Incentive Plan   Rule 457(c) and Rule 457(h)   1,299,920 (2)   $15.59 (4)   $20,265,752.80   $0.0000927   $1,878.64
Equity   Common Stock, $0.01 par value per share, reserved for issuance pursuant to the Amended and Restated 2019 Employee Stock Purchase Plan   Rule 457(c) and Rule 457(h)   324,980 (3)   $13.26 (5)   $4,309,234.80   $0.0000927   $399.47
Total Offering Amounts   1,624,900       $24,574,987.60       $2,278.11
Total Fee Offsets                   (6)
Net Fee Due                   $2,278.11

 

(1)

Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement covers any additional shares of the Registrant’s common stock that become issuable under the Amended and Restated 2018 Omnibus Incentive Plan (the “2018 Plan”) and the Amended and Restated 2019 Employee Stock Purchase Plan (the “2019 ESPP”) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant’s outstanding shares of common stock.

(2)

Represents an automatic annual increase on January 1, 2022 to the number of shares of the Registrant’s common stock reserved for issuance under the 2018 Plan, which annual increase is provided for in the 2018 Plan.

(3)

Represents an automatic annual increase on January 1, 2022 to the number of shares of the Registrant’s common stock reserved for issuance under the 2019 ESPP, which annual increase is provided for in the 2019 ESPP.

(4)

Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $15.59 per share, which represents the average of the high and low sale prices of the Registrant’s common stock as reported on the Nasdaq Global Select Stock Market on March 25, 2022.

(5)

Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of 85% of $15.59 per share, which represents the average of the high and low sale prices of the Registrant’s common stock as reported on the Nasdaq Global Select Stock Market on March 25, 2022.

(6)

The Registrant does not have any fee offsets.